First Tier Tribunal

P35 Reminder (2)

By janetl

HMRC has issued another reminder to employers that the P35 and P14 deadline is 19 May 2012 for the tax year that finished 05 April 2012.  They are writing to all employers who have not, yet, sent in their return advising of the penalty charges that will apply for late returns.  See our table below: [...]

SA Penalties – ‘Reasonable Excuse’ Sarah Cornes v HMRC

By janetl

Taxpayers can appeal against HMRC’s penalties and fines regimes if they can demonstrate that they had a ‘reasonable excuse’ which caused the failure to pay or the failure to file on time. This term is not defined in legislation, however, in November 2011, distress was added to the growing list of reasonable excuses that have [...]

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Payroll Update 2013